You never know how Microsoft may surprise you. If you think that everything is so obvious try using Round function as an Excel formula and in VBA. Typing in spreadsheet

=Round(2.5, 0)

will give you as a result 3. While “the same” function in VBA

? Round(2.5, 0)

will result in 2. This feature was included in VBA 6 and Excel 97 – as far as I remember it was also Excel 2003 but I am not sure. It has been corrected in Excel 2010, and the case like above the spreadsheet function returns 2 and is consistent with the value returned in VBA.